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Article
Publication date: 19 May 2021

Susana Cristina Rodrigues Aldeia

This paper aims to analyse how constitutional law and corporate income tax (CIT) law, in the Iberian Peninsula, addresses the tax justice principle of generality. Also, it has as…

Abstract

Purpose

This paper aims to analyse how constitutional law and corporate income tax (CIT) law, in the Iberian Peninsula, addresses the tax justice principle of generality. Also, it has as an intention to understand the dimension of tax exemptions predicted in the CIT law of both countries.

Design/methodology/approach

It analyses several data sources from Spain and Portugal, between them constitutions laws, CIT laws, general tax laws and some constitutional court cases. Furthermore, it uses the content analysis method to identify the level of exemptions and tax benefits present in the CIT law.

Findings

The results show that constitutional laws reserve a section to regulate tax issues, that it can present major or minor development. The Spanish article 31 explains the tax system and the Portuguese articles of 103 and 104 explain not only the tax system but also gives instructions about how must occur income, property and consumption taxation. Both jurisdictions, do not refer expressly to the generality principle, nevertheless, it has an implicit presence in the Supreme law and the same happen in the CIT law. They predict that all legal entities, public and private ones, have to contribute to financing the public expenditure. Furthermore, the respect to generality principle implies that tax income exemptions have to be justified, otherwise it can configure a break of the researched fundamental. In researched cases, the Spanish CIT have present more tax exemptions than Portugal, which can lead to consider a relation between the level of corporate contribution to income tax revenues collection and the tax exemptions predicted in the CIT law.

Originality/value

It allows understanding the difference between tax jurisdictions in the tax principles domain.

Book part
Publication date: 31 August 2016

Gary Dushnitsky and Thomas Klueter

An important precondition for resource redeployment is that firms are aware of the commercial applications for which their resources can be used. We take an inventing-firm…

Abstract

An important precondition for resource redeployment is that firms are aware of the commercial applications for which their resources can be used. We take an inventing-firm perspective and ask: how many new commercial applications will a firm associate with an existing technological invention? We note that both technological and organizational characteristics determine the number of distinct applications firms consider feasible for a given technological invention. In particular, we suggest that inherently fungible technologies, that is, technologies that have a broad impact on other technological fields (highly general technologies), will be associated with a larger set of commercial applications. We also suggest that linking applications to an inherently general technology can be challenging when the technology is already embedded in organizational (commercial) routines. Proprietary data from an online marketplace allow us to investigate the applications firms consider feasible for their technological inventions. In line with extant work, a firm assigns a greater number of applications to more general technologies. As expected, however, this relationship is shaped by how the technology is embedded within the organization. Our results have implications for redeployment as firms may face challenges in the initial step of redeployment when fungible resources need to be linked to emerging market opportunities.

Book part
Publication date: 12 September 2022

Bill B. Francis, Iftekhar Hasan and Gokhan Yilmaz

This chapter investigates whether core competence of managers and their expansive (vs. specialized) managerial style affects firms' innovative ability, capacity, and efficiency…

Abstract

This chapter investigates whether core competence of managers and their expansive (vs. specialized) managerial style affects firms' innovative ability, capacity, and efficiency. Using exogenous CEO departures as a natural experiment, it establishes a causal link between managerial capability and innovation. Importantly, it reveals that firms with talented managers receive significantly more nonself citations; make significantly lower self-citations and lesser citations to the others, indicating novel and explorative innovation achievements. Also, managers with higher general (specialized) ability are cited more (less) by patents from a wider range of fields. Lastly, career concern is identified as a mechanism linking higher ability and innovation.

Details

Empirical Research in Banking and Corporate Finance
Type: Book
ISBN: 978-1-78973-397-6

Keywords

Book part
Publication date: 7 December 2016

Arch G. Woodside

Chapter 2 describes how behavioral science research methods that management and marketing scholars apply in studying processes involving decisions and organizational outcomes…

Abstract

Synopsis

Chapter 2 describes how behavioral science research methods that management and marketing scholars apply in studying processes involving decisions and organizational outcomes relate to three principal research objectives: fulfilling generality of findings, achieving accuracy of process actions and outcomes, and capturing complexity of nuances and conditions. The chapter's unique contribution is in advocating and describing the possibilities of researchers replacing Thorngate's (1976) “postulate of commensurate complexity” — it is impossible for a theory of social behavior to be simultaneously general, accurate, and simple and as a result organizational theorists inevitably have to make tradeoffs in their theory development — with a new postulate of disproportionate achievement. This new postulate proposes the possibilities and advocates the building and testing of useful process models that achieve all three principal research objectives. Rather than assuming the stance that a researcher must make tradeoffs that permit achieving any two, but not all three, principal research objectives as, Weick (1979) clock analogy shows, this chapter advocates embracing a property space (a three-dimensional box rather than a clock) view of research objectives and research methods. Tradeoffs need not be made; having-your-cake-and-eating-it-too is possible. The chapter includes a brief review of principal criticisms that case study researchers often express of surveys of respondents using fixed-point surveys. Likewise, the chapter reviews principal criticisms of case study research studies that researchers who favor the use of fixed-point surveys express.

Details

Case Study Research
Type: Book
ISBN: 978-1-78560-461-4

Article
Publication date: 1 January 1969

S.E. ROBERTSON

Some parameters and techniques in use for describing the results of tests on IR systems are analysed. Several considerations outside the scope of the usual 2 x 2 table are…

Abstract

Some parameters and techniques in use for describing the results of tests on IR systems are analysed. Several considerations outside the scope of the usual 2 x 2 table are relevant to the choice of parameters. In particular, a variable which produces a ‘performance curve’ of a system corresponds to an extension of the 2 x 2 table. Also, the statistical relationships between parameters are all‐important. It is considered that precision is not such a useful measure of performance (in conjunction with recall) as fallout. A more powerful alternative to Cleverdon's ‘inevitable inverse relationship between recall and precision’ is proposed and justified, namely that the recall‐fallout graph is convex.

Details

Journal of Documentation, vol. 25 no. 1
Type: Research Article
ISSN: 0022-0418

Article
Publication date: 22 June 2010

Tao Zhang, Yi Zhu and Jingyan Song

The purpose of this paper is to focus on the local minima issue encountered in motion planning by the artificial potential field (APF) method, investigate the currently existing…

Abstract

Purpose

The purpose of this paper is to focus on the local minima issue encountered in motion planning by the artificial potential field (APF) method, investigate the currently existing approaches and analyze four types of previous methods. Based on the conclusions of analysis, this paper presents an improved wall‐following approach for real‐time application in mobile robots.

Design/methodology/approach

In the proposed method, new switching conditions among various behaviors are reasonably designed in order to guarantee the reliability and the generality of the method. In addition, path memory is incorporated in this method to enhance the robot's cognition capability to the environment. Therefore, the new method greatly weakens the blindness of decision making of robot and it is very helpful to select appropriate behaviors facing to the changeable situation. Comparing with the previous methods which are normally considering specific obstacles, the effectiveness of this proposed method for the environment with convex polygon‐shaped obstacles has been theoretically proved. The simulation and experimental results further demonstrate that the proposed method is adaptable for the environment with convex polygon‐shaped obstacles or non‐convex polygon‐shaped obstacles. It has more widely generality and adaptiveness than other existed methods in complicated unknown environment.

Findings

The proposed method can effectively realize real time motion planning with high reliability and generality. The cognition capability of mobile robot to the environment can be improved in order to adapt to the changeable situation. The proposed method can be suitable to more complex unknown environment. It is more applicable for actual environment comparing with other traditional APF methods.

Originality/value

This paper has widely investigated the currently existed approaches and analyzes deeply on four types of traditional APF methods adopted for real time motion planning in unknown environment with simulation works. Based on the conclusions of analysis, this paper presents an improved wall‐following approach. The proposed method can realize real time motion planning considering more complex environment with high reliability and generality. The simulation and experimental results further demonstrate that the proposed method is adaptable for the environment with convex polygon‐shaped obstacles or non‐convex polygon‐shaped obstacles. It has more widely generality and adaptiveness than other existed methods in complicated unknown environment.

Details

Industrial Robot: An International Journal, vol. 37 no. 4
Type: Research Article
ISSN: 0143-991X

Keywords

Article
Publication date: 1 August 2001

Göran Svensson

Looks at the generality and reliability of multi‐item measures that are based upon the perception of one or more individuals. Proposes that at least an overall time aspect is…

1102

Abstract

Looks at the generality and reliability of multi‐item measures that are based upon the perception of one or more individuals. Proposes that at least an overall time aspect is missing, which would contribute to the measurement of the perceived direction of change in a specific empirical context. The issues raised in current marketing research literature on the use of multi‐item measures relate to the generality and reliability of the findings regarding time and space. Emphasises the limits of the issues of time. The characteristics of data collected using a particular multi‐item measurement scale determine the reliability of the findings. Determines, by a methodological procedure, the generality of the empirical outcome. The results may lack reliability and generality over time even if the same items of measurement are used in the same context. Therefore, introduces an overall trend dimension in multi‐item measures in order to incorporate the time aspect for each dimension in a construct. The trend dimension makes it possible to measure the perceived direction of change, and complements the facets, as well as the perceptual degree, of a phenomenon or object in a specific empirical context.

Details

Managing Service Quality: An International Journal, vol. 11 no. 4
Type: Research Article
ISSN: 0960-4529

Keywords

Article
Publication date: 1 March 1976

PENELOPE A. YATES‐MERCER

Farradane's system of relational indexing, which had been previously used in a retrospective search system with good results, was further tested as the indexing language for an…

Abstract

Farradane's system of relational indexing, which had been previously used in a retrospective search system with good results, was further tested as the indexing language for an experimental S.D.I. system. Sections of Metals Abstracts were used for the data base of 2,820 abstracts, and forty‐three volunteer users participated in the experiment which lasted for six months. Performance was assessed by recall, precision and fallout ratios, and the ‘coefficient of association’ (Q value) and the product (recall X precision) were used as overall measures. The overall average performance was about 75% recall and 75% precision. A failure analysis was also carried out. The browsing strategies incorporated into the system were analysed, as were the profile structure, the distribution of performance measures and possible relationships between recall, precision and generality. Farradane's relational indexing appeared applicable to the different scientific area of the properties of metals and again gave good results with a greater depth of indexing. Some new features of the system were observed.

Details

Journal of Documentation, vol. 32 no. 3
Type: Research Article
ISSN: 0022-0418

Article
Publication date: 4 May 2010

Michel Laroche, Marcelo Vinhal Nepomuceno and Marie‐Odile Richard

Intangibility has long been studied in marketing, especially its physical aspect. This paper seeks to verify whether a branding strategy is efficient in reducing the risk…

5341

Abstract

Purpose

Intangibility has long been studied in marketing, especially its physical aspect. This paper seeks to verify whether a branding strategy is efficient in reducing the risk perceived by customers.

Design/methodology/approach

A sample of university students answered the measurements considering both perspectives (brands and product categories). The paper uses a three‐dimensional approach of intangibility and explores its relationships with evaluation difficulty (ED) and perceived risk (PR). These relationships were tested in two different perspectives: brands and product categories.

Findings

Two analyses were made to test the hypotheses which were generally supported. Several relationships between the variables were found, but three should be highlighted. First, it was shown that brands are more mentally intangible than product categories, which may lead to a difficulty to evaluate. Second, it was found that evaluation difficulty increases the perceived risk in the product category perspective. Third, it was found that higher involvement generates a stronger relationship between evaluation difficulty and perceived risk for the product category perspective.

Practical implications

Theoretical and managerial implications to the literature are discussed along with examples of how managers could use the findings.

Originality/value

The research incorporates prior knowledge and involvement as moderating variables of the proposed framework and reinforces their relevance to the field. The results not only show the importance of branding, but also support the argument of considering evaluation difficulty in future research.

Details

Journal of Consumer Marketing, vol. 27 no. 3
Type: Research Article
ISSN: 0736-3761

Keywords

Article
Publication date: 1 February 2005

Kirsten Arge

The importance of adaptability in office buildings has increased during the past years, mostly due to factors like rapid change, both in private and public organisations, new and…

4256

Abstract

Purpose

The importance of adaptability in office buildings has increased during the past years, mostly due to factors like rapid change, both in private and public organisations, new and innovative work place design and growing environmental concerns about building redundancy.

Design/methodology/approach

The research design of the study presented here is a comparative case study, where recently built office buildings by 11. Norwegian real estate developers are assessed with regard to 16 different adaptability measures.

Findings

The study shows that office buildings built by owner‐occupiers are more adaptable than office buildings built by the group who develop property for renting and management, and considerably more than the office buildings built by the group who develop property for sale to investors. A short‐term perspective on property investment, i.e. that of the group who develop property for sale to investors, does not favour adaptability concerns. A long‐term perspective as well as a use‐value perspective on property investment, i.e. that of the owner‐occupier stakeholder group, on the other hand, do favour adaptability in office buildings.

Research limitations/implications

Whether this research can help making buildings more adaptable, depends on whether the real estate customers, i.e. the users, they who pay for using the office building, understand the value of adaptability and are willing to pay the extra cost of adaptability. The building professions, including the real estate developers, claim that they know how to make office buildings adaptable.

Originality/value

The value of this paper may lie in demonstrating that this knowledge is not used in practice.

Details

Facilities, vol. 23 no. 3/4
Type: Research Article
ISSN: 0263-2772

Keywords

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